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Maine – Dollar Threshold for Appeals to the Tax Board Lowered

SALT Report 2406 – Maine enacted legislation that amends the laws regarding who may appeal a reconsideration decision to the Maine Board of Tax Appeals. Under current law, a petition for appealing a tax or tax refund request that is less than $5,000 must be appealed to Superior Court.

However, SP 161 lowers the threshold for an appeal to the Maine Board of Tax Appeals to $1,000. It also changes the $150 processing fee for petitions that proceed to an appeals conference to $25 when the amount of tax or refund request in controversy is less than $5,000 and $250 when the amount of tax or refund request in controversy is $5,000 or more.